Before discussing some details about the annotation process, revisiting the definition of harmful memes would set the pretext towards consideration of harmful targeting and non-harmful referencing. According to [1]}, a harm can be expressed as an abuse, an offence, a disrespect, an insult, or an insinuation of a targeted entity or any socio-cultural or political ideology, belief, principle, or doctrine associated with that entity.
The harm can also be in the form of a more subtle attack such as mocking or ridiculing a person or an idea.
